Senate
File
2255
-
Enrolled
Senate
File
2255
AN
ACT
RELATING
TO
THE
AUDITOR
OF
STATE
CONCERNING
LEGISLATIVE
REQUESTS
FOR
AUDITOR
REVIEWS,
APPLICATIONS
FOR
CERTAIN
CITY
OR
TOWNSHIP
AUDITS,
AND
RETENTION
OF
CERTAIN
REPAYMENTS
FOR
AUDITOR
SERVICES.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
NEW
SECTION
.
11.5C
Legislative
request
for
auditor
review
——
reimbursement.
1.
The
auditor
of
state,
at
the
request
of
a
member
of
the
general
assembly,
may
review
the
records
covering
the
receipt
and
expenditure
of
state
or
federal
funds
by
a
state
department
to
determine
if
the
receipt
and
expenditure
of
those
funds
by
the
department
is
consistent
with
the
laws,
rules,
regulations,
and
contractual
agreements
governing
those
funds.
2.
If
the
state
department
that
is
the
subject
of
the
review
is
listed
in
section
11.5B,
the
state
department
shall
reimburse
the
auditor
of
state
for
the
cost
of
the
review
and
any
subsequent
assistance
provided
by
the
auditor
of
state.
Sec.
2.
Section
11.6,
subsection
3,
Code
2018,
is
amended
to
read
as
follows:
3.
A
township
or
city
for
which
audits
are
not
required
under
subsection
1
may
contract
with
or
employ
the
auditor
of
state
or
certified
public
accountants
for
an
audit
or
examination
of
its
financial
transactions
and
condition
of
its
funds.
An
audit
is
mandatory
on
Upon
receipt
of
an
application
requesting
an
audit
by
one
hundred
or
more
taxpayers,
or
if
Senate
File
2255,
p.
2
there
are
fewer
than
six
hundred
sixty-seven
taxpayers
in
the
township
or
city,
then
by
fifteen
percent
of
the
taxpayers
,
the
township
or
city
shall
forward
a
copy
of
the
application
to
the
auditor
of
state
for
a
determination
of
whether
the
auditor
of
state
will
require
an
audit
or
examination
.
If
the
auditor
of
state
determines
that
an
examination
may
be
conducted
instead
of
an
audit,
the
auditor
of
state
shall
determine
the
scope
of
the
examination.
Payment
for
the
audit
or
examination
shall
be
made
from
the
proper
public
funds
of
the
township
or
city.
Sec.
3.
Section
11.21,
Code
2018,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
3.
Payments
made
by
a
political
subdivision
to
the
auditor
of
state
under
this
section
as
a
result
of
services
performed
by
the
auditor
of
state
may
be
retained
by
the
auditor
of
state
in
the
fiscal
year
in
which
the
payment
is
received
and
shall
remain
available
for
use
in
that
fiscal
year
for
the
purposes
of
the
auditor
of
state.
______________________________
CHARLES
SCHNEIDER
President
of
the
Senate
______________________________
LINDA
UPMEYER
Speaker
of
the
House
I
hereby
certify
that
this
bill
originated
in
the
Senate
and
is
known
as
Senate
File
2255,
Eighty-seventh
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate
Approved
_______________,
2018
______________________________
KIM
REYNOLDS
Governor